2010 (2) TMI 1160 - AT - Income Tax

Summary

Issues involved: Appeal against CIT (A) order for assessment year 2005-06, delay in filing appeal, condonation of delay.

Delay in filing appeal:
The appeal was filed 79 days late, with an application for condonation of delay citing a clerical mistake due to the closure of the company's business during an economic slowdown. The appellant argued that the delay was beyond their control and not due to any mala fide intent. The appellant relied on the principle that refusal to condone delay could result in meritorious matters being dismissed at the outset, causing a denial of justice. However, the Delay was not supported by any documentary evidence, and the tribunal found no substantiated reason for the delay. Consequently, the tribunal declined to condone the delay and dismissed the appeal.

Conclusion:
The tribunal dismissed the appeal filed by the assessee due to the uncondoned delay in filing the appeal.